Credit of rejected refund claims restored to the electronic credit ledger, effected by an administrative re credit order. When a refund claim is found deficient or is rejected, the amounts debited for that claim must be re credited to the electronic credit ledger; for rejections this re credit is effected by an order in FORM GST PMT-2A, and a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to appeal.